Taxation in contemporary democratization

2019 Fiscal Year Final Research Report

• Project/Area Number: 15H03310
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Politics
• Research Institution: The University of Tokyo
• Principal Investigator: Kato Junko 東京大学, 大学院法学政治学研究科(法学部), 教授 (00251314)
• Project Period (FY): 2015-04-01 – 2019-03-31
• Keywords: 民主化 / 新興国 / 租税 / 付加価値税 / 累進的所得課税 / 政治経済学 / 福祉 / 平等

Outline of Final Research Achievements

Taxation involves the institutionalization of the revenue-raising capacity of a modern state and, at the same time, it can motivate citizens to hold the government accountable and facilitate collective bargaining between the ruler and the ruled. Contemporary democratizers since the third wave have faced distinct circumstances, compared to the regime transition of early waves of democratizer. Once implemented, however, taxation plays an important role in contemporary democratization, and is inevitably implicated in the collective bargaining between the ruler and the ruled and motivates the latter to hold the government accountable. This project has shed a new light on the role of taxation in contemporary democratization and thus has contributed to advancing the understanding on comparative studies on democratization.

Free Research Field

政治学

Academic Significance and Societal Importance of the Research Achievements

シンポジウム(東京大学法学政治学研究科　第52回比較法政シンポジウム「Democratization, Taxation, and the Welfare State in the Developing World」2017年1月11日)を開催し、欧米の研究者も招聘し、その成果をケンブリッジ大学出版会の政治学査読誌に特集として発表する("Taxation and Welfare Since the Third Wave of Democratization" Japanese Journal of Political Science 19, 3 2018)など、国際社会への発信も心がけた。